August 10, 2011
United States Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549-7010
Attn: Rufus Decker
Accounting Branch Chief
Division of Corporation Finance
RE: Crocs, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed on February 25, 2011
Dear Mr. Decker:
We are in receipt of the Staff’s letter dated July 27, 2011 relating to our Form 10-K for the year ended December 31, 2010 (the “comment letter”). We will respond to the comment letter by no later than August��19, 2011.
Very truly yours,
/s/ Jeffrey J. Lasher |
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Jeffrey J. Lasher |
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Senior Vice President, Finance - Chief Financial Officer |
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